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INTM267700 | The attribution of capital to foreign banking permanent establishments in the UK: contents

From HM Revenue & Customs · International Manual

Contents14 entries

  1. INTM267701The attribution of capital to foreign banking permanent establishments in the UK: What is capital for a bank and what does it do with it?
  2. INTM267702The attribution of capital to foreign banking permanent establishment in the UK: Free working capital
  3. INTM267705The attribution of capital to foreign banking permanent establishments in the UK: Legislative approach
  4. INTM267706The attribution of capital to foreign banking permanent establishments in the UK: The approach in determining an adjustment to funding costs - overview of the five steps
  5. INTM267707The attribution of capital to foreign banking permanent establishments in the UK: The approach in determining an adjustment to funding costs - STEP 1: Attributing the assets
  6. INTM267710The attribution of capital to foreign banking permanent establishments in the UK: The approach in determining an adjustment to funding costs - STEP 2: Risk weighting the assets
  7. INTM267730Foreign banks trading in the UK through permanent establishments: The approach in determining an adjustment to funding costs - STEP 2: Risk weighting the assets - the Basel II regulatory regime: contents
  8. INTM267760The attribution of capital to foreign banking permanent establishments in the UK: The approach in determining an adjustment to funding costs - STEP 3: Determining the equity capital: contents
  9. INTM267770The attribution of capital to foreign banking permanent establishments in the UK: the approach in determining an adjustment to funding costs - STEP 4: determining the loan capital: contents
  10. INTM267780The attribution of capital to foreign banking permanent establishments in the UK: The approach in determining an adjustment to funding costs - STEP 5: Determining the capital attribution tax adjustment: contents
  11. INTM267795The attribution of capital to foreign banking permanent establishments in the UK: Alternative approaches to calculating the capital attribution tax adjustment
  12. INTM267796The attribution of capital to foreign banking permanent establishments in the UK: Application to permanent establishments of UK companies
  13. INTM267797The attribution of capital to foreign banking permanent establishments in the UK: Double Taxation Relief problems - Mutual Agreement Procedure
  14. INTM267798The attribution of capital to foreign banking permanent establishments in the UK: The use of UK Generally Accepted Accounting Practice